How Much Do Fishing Guides Make in Utah?
Builds guide sites for a livingPublished July 5, 2026Last updated July 27, 202619 min read
- Guide services, camping, private water access and game care are all taxable.
- The sale of a fishing licence or a wildlife unit permit is not taxable.
- Trips on waters used as highways for interstate commerce are exempt.
- Mixed invoices are taxable in full unless the exempt lines are separately stated.
- The rate follows the locality where the service begins, not the office.
Utah is the second state in this run whose revenue department has written a publication for this trade by name, and it goes further than the first. It taxes almost everything a guide sells, then hands back two substantial exemptions, and then attaches a condition that can destroy either of them: unless the exempt part of a bill is separately stated, the whole bill is taxable. The tax outcome of a Utah season is therefore settled less by what the guide does than by how the invoice is written.
| Item | Sales tax |
|---|---|
| Guide services, tours, camping | Taxable |
| Access to private waters, entrance to private land | Taxable |
| Lodging and meals you provide yourself | Taxable |
| Use of facilities or equipment, rentals | Taxable |
| Sale of a fishing licence or a wildlife unit permit | Not taxable |
| Trips on waters used as highways for interstate commerce | Not taxable |
| Any of the above, if not separately stated on the invoice | All taxable |
The publication and what it opens with
Admissions or user fees for recreational activities are subject to sales tax.
Publication 69, written for guides and outfitters and last revised in May 2024, starts from a wide rule and then widens it. Charges for admissions or user fees for recreational activities are taxable, and so are charges for guide services, tours, camping, lodging, meals, entrance onto private lands, access to private waters, use of facilities or equipment, and sales or rentals of tangible property. The commission notes that its publications are reference tools rather than legal references.
The taxable list is unusually specific
It reaches things most operators would never think of as a sale.
Set out separately, the items a guide must collect tax on include guide services, tours, camping, lodging provided by the guide, meals prepared by the guide, entrance onto private lands, game retrieval and care, access to private waters, use of facilities or equipment, and sales or rentals of tangible property. Access to private waters is the one worth pausing on. Where a Utah operation controls a stretch and charges for entry, that charge is a taxable sale in its own right, separate from any guiding done on it.
What is not taxable
The licence itself, and the wildlife unit permit.
Two things are excluded outright. The sale of a hunting or fishing licence is not subject to sales tax, and neither is a cooperative wildlife management unit voucher or permit. Guides routinely handle both on a client's behalf, and passing one through at cost does not turn it into taxable receipts. Whether an angler on a guided trip needs their own document at all is a separate question, taken up in the page on Utah trip licensing.
The exemption that matters most here
Trips on waters used as highways for interstate commerce.
This is the finding a Utah float guide should read twice. Amounts charged for boat tours, scenic cruises or other similar activities on Utah waters are exempt from sales tax if the waters on which the activity occurs are used as highways for interstate commerce. The phrase "other similar activities" is doing real work, because it is what carries the exemption beyond sightseeing. On the right water, the trip itself may not be a taxable sale at all.
The commission's own example is a river trip
A Colorado River float, with the meals taxed and the float not.
The publication illustrates it directly. A tour operator sells an all-day rafting trip down the Colorado River that includes prepared meals. The operator does not charge tax on the part of the sale attributed to the rafting trip, but does collect sales tax on the portion attributed to the meals, and buys the food tax-exempt. So the same invoice carries an exempt line and a taxable one, and the operator has to know which is which before the client ever sees a total.
Which Utah waters qualify
Not decided here, and it is the question the exemption turns on.
My caveat, not the commission's. The publication gives the Colorado as its example and does not publish a list of qualifying waters, and this page did not research how the interstate commerce test is applied to any particular Utah river or reservoir. That matters because the difference between an exempt trip and a taxable one is the whole local rate. A guide relying on this needs a written answer about their own water rather than an inference drawn from a rafting example.
The aircraft version of the same idea
A helicopter ride out, a taxable day once you land.
A parallel exemption shows how the splitting works. Amounts charged for aircraft tours that enter airspace designated as a federal airway during the tour are exempt. The published example is a guide who flies a client by helicopter to the top of a mountain to ski down: no tax on the charges related to the flight, tax on the skiing as guide services. One purchase, one guide, two treatments, divided by which part of the day is which.
The condition attached to all of it
Separately state the exempt part or the entire sale is taxable.
Here is the sentence that governs the page. If a sale includes both taxable and nontaxable items and services, the entire sale is taxable unless the taxable and nontaxable items and services are separately stated on the invoice or in the books and records of the seller. Not reduced, not apportioned by the auditor after the fact. The whole amount becomes taxable. An exemption a guide has genuinely earned disappears because a line was not written down.
What that costs in practice
The published example loses the exemption on a permit.
The commission shows the failure rather than describing it. A guide bills a client for a wildlife unit permit, access onto the unit, and meals. If the guide does not document the charge for the nontaxable permit on the invoice or in their books and records, the entire bill, including the permit, is subject to sales tax. The permit was never taxable. It becomes taxable because of where it appeared on a piece of paper.
Where the rate comes from
The locality where the service begins.
Utah sources a guided trip to its start rather than to the operator. Guides, outfitters and providers of similar activities must charge sales and use tax at the current rate in the locality where the service begins. For a float that is the put-in, not the take-out and not the office. Different rules apply elsewhere in the same business: for sales of tangible property the rate follows the guide's fixed place of business, and for rentals it follows the location where the client receives the goods.
And if the trip starts outside Utah
The transaction is not subject to Utah sales tax at all.
The corollary is stated plainly: if the service begins outside Utah, the transaction is not subject to Utah sales tax. For an operation working a river that crosses a state line, or running clients out of a neighbouring town, the launch point decides the answer entirely. That is a shuttle decision with a tax consequence attached, and it is the sort of thing that gets settled by habit rather than by anybody checking.
What the guide pays tax on
The gear used to deliver the service, bought at retail like anyone else.
The publication is equally clear about the other direction. Charges for items a guide or outfitter uses as part of their services are taxable to the guide, with binoculars, tents, rafts and fuel given as the examples, and sales tax must be paid directly to the seller at the time of purchase. Lodging provided by a hotel or motel and meals provided by a restaurant or caterer are taxable to the guide the same way.
Paying tax twice, and how to avoid it
Exclude the motel charge from what you tax the client on.
The first worked example handles the obvious risk. An outfitter includes lodging at a local motel in the fees charged to clients, and must pay sales tax when paying the motel. When invoicing the client, the outfitter should exclude the lodging charges from the amount they collect tax on. The tax was already paid once, further up the chain, and the mechanism for keeping it from being paid twice is again a line on an invoice.
But equipment works the other way
Pay tax on the cots, then charge tax on the whole service anyway.
The second example draws the contrast sharply. A guide buys cots for clients to use, and must pay sales tax on the purchase. The guide should then charge sales tax to their clients on the entire amount of their services. Nothing is deducted for the cots, because the guide consumed them rather than reselling them. Buying for resale is different: those items must be purchased exempt and tax collected when the client is billed.
The meals fork
Who cooks decides which end of the chain pays.
The third example is the cleanest illustration of the whole system. If an outfitter prepares the meals themselves, they should buy the food tax-exempt and charge sales tax to their clients. If the outfitter instead pays a local restaurant to cater the same meals, they should pay sales tax to the restaurant. Identical food, identical clients, opposite treatment, decided by who did the cooking. What feeding people actually costs before any of that is worked out in the page on client meals.
The equipment exemption, and its three conditions
Durable gear can be bought tax-free if user fees are most of your revenue.
There is a real relief on capital purchases, with all three conditions required. Purchases of equipment by guides categorised under the amusement, gambling and recreation subsector are exempt if the equipment has an economic life of three or more years, the equipment will be used by payers of admissions or user fees, and at least 51 percent of the guide's sales revenue for the previous calendar quarter came from taxable admissions or user fees. A boat used by paying clients clears the first two conditions without difficulty.
The 51 percent test is the live one
It is measured quarter by quarter, so it can flip.
Reasoning of mine again. The revenue test looks at the previous calendar quarter, not the year, which means an operation whose mix moves between seasons can qualify in one quarter and not the next. A guide with heavy retail or lodging revenue in a shoulder quarter could fall under the line just as the off-season equipment buying starts. Nobody would plan a purchase around a quarterly ratio unless they knew the ratio was the test, and what a boat is worth across its life is taken up in the depreciation and resale page.
Lodging is a business of its own
And it lands in a different federal system too.
Utah taxes lodging and camping provided by the guide as part of the taxable list, which puts any outfitter with beds into a second trade alongside the guiding. The federal treatment of that second trade is separate again, and it starts from a threshold most people get wrong. Arrangements between operators and accommodation are covered in the page on lodge partnerships.
Renting a dwelling out
Income on one schedule, expenses against it, losses limited.
The federal guidance on renting residential and vacation property sets the shape. Rental income for the use of a dwelling unit is reported with deductible expenses that may include mortgage interest, real estate taxes, casualty losses, maintenance, utilities, insurance and depreciation, on the supplemental income schedule. Where the owner rents to make a profit and does not use the unit as a residence, deductible expenses may exceed gross rental income, though the resulting losses are generally limited by the at-risk and passive activity rules.
The residence test
Fourteen days, or 10 percent of the days rented at a fair price.
Personal use is what tightens the rules, and the threshold is the greater of the two figures. A unit is treated as used as a residence if personal use exceeds fourteen days or 10 percent of the total days it is rented to others at a fair rental price. Personal use days include use by anyone with an interest in the property, by a family member of any such person unless it is their main home at a fair price, by anyone under an arrangement letting the owner use another unit, and by anyone at less than a fair rental price.
The rule for a cabin barely rented
Fewer than fifteen days and it is invisible.
One special rule closes the loop. If a dwelling unit is used as a residence and rented for fewer than fifteen days, none of the rental income is reported and none of the expenses are deducted as rental expenses. A guide who puts a spare cabin out for two busy weeks a year is in a different position from one who runs it as a business, and the line between them is a day count. Where guides live and what it costs them is covered in the page on resort town housing.
Splitting a mixed-use property
By days, with a ceiling on what the rental side can absorb.
Where a unit is used for both purposes, total expenses are generally divided between rental and personal use by the number of days used for each. Rental expenses cannot be deducted beyond the gross rental income limitation, being gross rental income less the rental share of mortgage interest, property taxes, casualty losses and costs such as agents' fees and advertising, though some of the excess may be carried forward into the next year subject to the same limitation there.
Two documentation problems, one habit
Both systems reward the operator who wrote it down at the time.
My conclusion rather than either agency's. Utah takes an exemption away if the invoice does not separate the lines. The federal rental rules turn on a day count that nobody can reconstruct honestly in April. Neither is a question of what actually happened, since in both cases the underlying facts are usually in the operator's favour. They are questions of whether there is a contemporaneous record, which is a much smaller thing to fix and a much easier one to leave undone.
A rising economy with a flat visitor sector
Leisure and hospitality went nowhere while five other sectors grew.
Utah inverts the pattern seen across most of this series. Total payroll employment rose in every month, from 1,773.9 thousand to 1,786.9, with the twelve-month change climbing steadily from 0.7 percent to 1.2. Five sectors ended the half above plus 2 percent year on year: professional and business services at 3.5, other services at 2.8 having begun the year at minus 2.1, education and health at 2.5, and financial activities and construction both at 2.2, construction having started slightly negative. Leisure and hospitality managed 0.3, 0.6, minus 0.3, 0.0, 0.6 and 0.3 percent, and its level fell from 178.0 thousand jobs to 176.8.
The labour market itself
The rate fell, on a shrinking labour force.
The household side moved down across the board. The civilian labour force fell each month from 1,844.1 thousand to 1,822.2, and household employment fell too, 1,774.9 thousand to 1,756.0, while unemployment dropped from 69.2 thousand to 66.2 and the rate eased from 3.8 percent to 3.6. Mining and logging fell 2.7 percent year on year after a trough of minus 7.0 in April. Every figure in these two sections is read off the federal at-a-glance table for Utah, on data extracted 22 July 2026.
What the sources will not answer
None of them contains a guide's earnings.
A publication written for guides still stops short of the money. It says what is taxable and never what anything sells for. A federal topic on rental property values a building rather than a season. And a sector that shed 1.2 thousand jobs counts none of this trade individually. Utah guiding also runs on two dam-fed tailwaters, a desert river system and high mountain lakes, and none of the sources here separates them. What fly work pays across the country sits in the fly rate page.
What a missing invoice line does to the taxable base
Arithmetic on the published rule applied to an invented trip. No rate is assumed, because the point does not need one.
The invented invoice. A guided float sold at $700 on water the operator has established is exempt, plus $60 of meals the guide prepared, for a total of $760.
Separately stated. The taxable base is the meals alone: $60.
Not separately stated. The entire sale is taxable, so the base is $760.
The base grows by a factor of 12.67, whatever the local rate turns out to be. The food was bought exempt for resale, so the failure does not merely add tax, it applies tax to $700 that was never meant to be in the base at all.
The quarterly equipment test, on an invented $48,000 quarter. Trip fees of $23,000 are 47.9 percent of revenue and the equipment exemption is unavailable. Trip fees of $25,000 are 52.1 percent and it is available. A swing of $2,000 in the mix decides it.
Not included. Any Utah rate, which varies by locality, and any federal tax.
Reading a Utah season
Write the invoice as though somebody will read it later.
Four things follow. Separate every exempt line on the bill, because that single habit is what preserves both exemptions. Establish in writing whether your own water meets the interstate commerce test rather than assuming a rafting example covers it. Watch the put-in, since the rate follows where the service begins and a start outside the state removes Utah from the transaction. And check the previous quarter's revenue mix before buying durable equipment. Public land access, which sits alongside all of this, is covered in the page on federal land permits.
Utah against the others
Two states wrote a guide publication, and they solved it differently.
Compare it with South Dakota, whose sheet makes every paid fishing service taxable with no exemption to lose. Simpler, and there is nothing an operator can forfeit through paperwork. Compare it with Texas, where an engine on the transom is what separates one tax regime from another. That classification is settled the day the hull is bought and never moves again. Utah's is settled trip by trip, by which water and which line on the bill. Everything else a season demands, from pricing to paperwork, is gathered at the business hub.
Nothing above reports what a Utah guide charges or earns. The three equipment conditions, the 51 percent revenue test, the fourteen day and 10 percent residence thresholds and the fifteen day minimal rental rule are published figures; the $700 float, the $60 of meals and the $48,000 quarter are invented to show the mechanism. No Utah tax rate appears anywhere on this page and none is calculated, because combined rates vary by locality and the publication relied on does not state one. Which Utah waters are used as highways for interstate commerce was not researched at all, so nothing here says any particular river or reservoir qualifies, and the Colorado River appears only because it is the commission's own example. Whether a specific guiding business falls within the recreation subsector for the equipment exemption is not determined here. No federal tax is computed. Nothing is said about Utah guide registration requirements or about federal credentialing. Verify the current position and the exact treatment of your own water and your own invoices with the commission directly, and get proper advice, before either exemption is built into a price.
How this was checked
The Utah material comes from the Utah State Tax Commission, Publication 69, Sales Tax Information for Guides and Outfitters, revision 05/24, at tax.utah.gov/forms-pubs/pub-69/, read 27 July 2026. The publication states its own scope as covering outfitter and guide services and sales of hunting and fishing licences and cooperative wildlife management unit permits, and states that commission publications are reference tools, do not cover every situation, and should not be used as legal references. Taken from it: that charges for admissions or user fees for recreational activities are subject to sales tax, and that charges for guide services, tours, camping, lodging, meals, entrance onto private lands, access to private waters, use of facilities or equipment, or sales or rentals of tangible personal property are also taxable; the separate taxable sales list adding game retrieval and care; that the sale of a hunting or fishing licence, or a cooperative wildlife management unit voucher or permit, is not subject to sales tax; and that amounts charged for aircraft tours entering airspace designated by the Federal Aviation Administration as a federal airway during the tour are exempt, with the published example of a guide flying a client by helicopter to a mountain top to ski down, where the flight is untaxed and the skiing is taxed as guide services.
On the water exemption, from the same publication: that amounts charged for boat tours, scenic cruises or other similar activities on Utah waters are exempt from sales tax if the waters on which the activity occurs are used as highways for interstate commerce; and the published example of a tour operator selling an all-day rafting trip down the Colorado River including prepared meals, where no tax is charged on the portion attributed to the rafting trip, sales tax is collected on the portion attributed to the meals, and the food is purchased tax-exempt. The publication gives no list of qualifying Utah waters and this page did not research the point, which is stated in the text and in the notice above.
On invoicing and rate sourcing, from the same publication: that if a sale includes both taxable and nontaxable items and services, the entire sale is taxable unless the taxable and nontaxable items and services are separately stated on the invoice or in the books and records of the seller, with the published example of a guide billing for a wildlife unit permit, access onto the unit and meals, where failure to document the nontaxable permit makes the entire bill including the permit subject to sales tax; that guides, outfitters and providers of similar activities must charge sales and use tax at the current rate in the locality where the service begins, and that if the service begins outside Utah the transaction is not subject to Utah sales tax; that for sales of tangible personal property the rate is based on the guide's fixed place of business; and that for rentals it is based on the location where the client receives the goods.
On purchases, from the same publication: that charges for items a guide or outfitter uses as part of their services are taxable to the guide, the examples given being binoculars, tents, rafts and fuel, along with lodging provided by a hotel or motel and meals provided by a restaurant or catered, and that sales tax must be paid directly to the seller at the time of purchase; the example of an outfitter including motel lodging in client fees, who pays sales tax to the motel and should exclude the lodging charges from the amount they collect tax on; the example of a guide buying cots for client use, who pays sales tax on the purchase and should charge sales tax to clients on the entire amount of their services; that items or services purchased for resale to a client must be bought exempt with tax collected on billing; the meals example in which an outfitter preparing meals buys the food tax-exempt and charges tax to clients, while an outfitter paying a restaurant to cater pays sales tax to the restaurant; and the equipment exemption for guides categorised under the amusement, gambling and recreation subsector, requiring all three of an economic life of three or more years, use by payers of admissions or user fees, and at least 51 percent of the guide's sales revenue for the previous calendar quarter coming from taxable admissions or user fees.
The federal material comes from Internal Revenue Service Topic no. 415, Renting residential and vacation property, at irs.gov/taxtopics/tc415, read 27 July 2026. Taken from it: that rental income for the use of a dwelling unit is reported with deductible expenses that may include mortgage interest, real estate taxes, casualty losses, maintenance, utilities, insurance and depreciation, on the supplemental income schedule; that where the owner rents to make a profit and does not use the unit as a residence, deductible rental expenses may exceed gross rental income but the losses are generally limited by the at-risk and passive activity loss rules; that a unit is treated as used as a residence where personal use exceeds the greater of fourteen days or 10 percent of the total days rented to others at a fair rental price; the definition of personal use days covering the owner or any other person with an interest, a family member of any such person unless it is their main home at a fair rental price, anyone under an agreement letting the owner use another dwelling unit, and anyone at less than a fair rental price; that where a unit used as a residence is rented for fewer than fifteen days, no rental income is reported and no expenses are deducted as rental expenses; and that mixed use requires dividing total expenses by days used for each purpose, with rental expenses capped by the gross rental income limitation and some excess carried forward subject to the same limitation in the following year.
What is arithmetic or commentary rather than quotation. The factor of 12.67 by which the taxable base grows is this page's own calculation on an invented $760 invoice, and no rate is applied to it anywhere. The 47.9 percent and 52.1 percent figures are calculated on an invented $48,000 quarter. The observations that the 51 percent test can flip between quarters, that both halves of the page reward a contemporaneous record, and that the exemption question turns on facts usually in the operator's favour, are unsourced reasoning and are flagged in the text.
The labour figures come from the U.S. Bureau of Labor Statistics, Economy at a Glance: Utah, data extracted 22 July 2026, seasonally adjusted, June 2026 preliminary. Total nonfarm rising 1,773.9 to 1,786.9 thousand with twelve-month changes of 0.7, 0.7, 0.7, 0.8, 1.0 and 1.2 percent; professional and business services at plus 3.5 percent; other services moving from minus 2.1 to plus 2.8; education and health at plus 2.5; financial activities at plus 2.2; construction moving from minus 0.2 to plus 2.2; leisure and hospitality twelve-month changes of 0.3, 0.6, minus 0.3, 0.0, 0.6 and 0.3 percent with the level falling 178.0 to 176.8 thousand jobs; the civilian labour force falling 1,844.1 to 1,822.2 thousand; household employment falling 1,774.9 to 1,756.0 thousand; unemployment falling 69.2 to 66.2 thousand; the rate easing 3.8 to 3.6 percent; and mining and logging at minus 2.7 percent after minus 7.0 in April are read directly off that table. The characterisation of Utah as inverting the pattern seen across this series, with a rising economy and a flat visitor sector, is a comparison against state tables already read for these pages rather than a BLS statement. The Utah table reports no occupational earnings for fishing guides.
If you guide in Utah and your phone is quieter than your fishing, I’ll build you a free preview of your booking site before you pay a cent.
Get a free website previewTwo exemptions, and how to keep them
Does a Utah guide charge sales tax on a trip?
Generally yes. The commission's publication for guides and outfitters makes charges for admissions or user fees for recreational activities taxable, and adds guide services, tours, camping, lodging, meals, entrance onto private lands, access to private waters, game retrieval and care, use of facilities or equipment, and sales or rentals of tangible property. That is most of what a guiding operation sells in a season.
Is there any exemption for the trip itself?
One, and it can be substantial. Amounts charged for boat tours, scenic cruises or other similar activities on Utah waters are exempt if the waters on which the activity occurs are used as highways for interstate commerce. The published example is an all-day raft trip on the Colorado River, where the float is untaxed and the meals are taxed. The commission publishes no list of qualifying waters and this page did not research which ones qualify.
What happens if I bill it as one number?
You lose the exemption entirely. Where a sale includes both taxable and nontaxable items, the entire sale is taxable unless the two are separately stated on the invoice or in the books and records of the seller. Not apportioned afterwards, not reduced. The commission's own example has a nontaxable wildlife unit permit become taxable, along with everything else on the bill, because it was not documented separately.
Which rate do I charge?
The one in the locality where the service begins. For a float that means the put-in rather than the take-out or the office. And if the service begins outside Utah, the transaction is not subject to Utah sales tax at all. Different rules apply to other parts of the business: sales of tangible property follow the guide's fixed place of business, and rentals follow where the client receives the goods.
Do I pay tax on my own gear?
Yes, on anything you use to deliver the service. Binoculars, tents, rafts and fuel are the published examples, and tax is paid directly to the seller at purchase. Items bought for resale to a client are different and must be purchased exempt, with tax collected when the client is billed. Lodging from a hotel and catered meals are also taxable to the guide rather than to the client.
Can I ever buy equipment tax-free?
Under one exemption with three conditions, all required. The equipment must have an economic life of three or more years, must be used by payers of admissions or user fees, and at least 51 percent of the guide's sales revenue in the previous calendar quarter must have come from taxable admissions or user fees. A boat used by paying clients clears the first two easily; the revenue mix is what decides it.
Who pays tax on the meals?
It depends entirely on who cooked. An outfitter who prepares meals themselves buys the food tax-exempt and charges sales tax to clients. An outfitter who pays a local restaurant to cater the same meals pays sales tax to the restaurant instead. Identical food and identical clients, opposite treatment, and the deciding fact is one nobody would think of as a tax decision at the time.
What is the market doing?
Growing, except in the sector guiding sits in. Payroll employment rose every month, with the annual change climbing from 0.7 percent to 1.2, and five sectors finished above plus 2 percent. Leisure and hospitality went nowhere: 0.3, 0.6, minus 0.3, 0.0, 0.6 and 0.3 percent, with the level falling from 178.0 thousand jobs to 176.8. That inverts the pattern across most of this series.
Sources & methods
- Publication 69, Sales Tax Information for Guides and Outfitters, rev. 05/24, read 27 July 2026 (Utah State Tax Commission)
- Topic no. 415, Renting residential and vacation property, read 27 July 2026 (Internal Revenue Service)
- Economy at a Glance: Utah, data extracted 22 July 2026 (U.S. Bureau of Labor Statistics)
Every figure here is traced to a named public source and checked against it. Licensing, tax, and fee rules change. Verify your state’s current rules with the agency directly before you count on any number here.
Evan Knox
I build booking websites and run the ads and search for owner-run fishing guides, one operation per stretch of water. My first guide client, Bowman Fly Fishing, grew its revenue 4x in a year from that work. Field Notes is where I put the straight numbers on the business of guiding.
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Year-round tailwater means a booking calendar with no off switch.
I'm Evan, and I work the part of guiding that keeps a twelve-month calendar full: booking sites, plus the search and ads that put good guides in front of anglers, with published pricing and one operation per stretch of water. If you run the Green, the Provo or the desert rivers and want more days sold direct, text me at (470) 777-9686 and I'll put a free preview together before any money moves.